![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\")
<\/figure>\n\n\n\nTheory and practice of intellectual property
\u2116 3 \/ 2026<\/p>\n\n\n\n
ISSN (Print) 2308-0361
ISSN (Online) 2519-2744<\/p>\n\n\n\n
![\"\"](\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\"){kind=icon}
PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\nDOI: https:\/\/doi.org\/10.33731\/tpip.2026.3.4<\/a><\/p>\n\n\n\n Submitted\u00a0 \u00a0\u00a0 2026-06-01 <\/p>\n\n\n\n <\/p>\n<\/div>\n\n\n\n Economic and legal qualification of digital creators\u2019 income on the OnlyFans platform: service or royalty (through the prism of forensic specialty 13.9)<\/strong><\/p>\n\n\n\n Vladyslav Zhyrko<\/strong> Abstract Keywords: <\/strong>forensic examination, specialty 13.9, royalty, licensing of digital content, OnlyFans, copyright, CRS, taxation of digital platforms<\/p>\n\n\n\n References<\/strong><\/p>\n\n\n\n Nel, R., & Steenkamp, S. (2016). Cloud computing activities: South African normal tax source determination. Journal of Economic and Financial Sciences, 9(2), a57. \u041a\u0456\u0441\u0456\u043b\u044c, \u041d. \u0412. (2021). \u0421\u0443\u0434\u043e\u0432\u0430 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438\u0437\u0430 \u043e\u0431\u2019\u0454\u043a\u0442\u0456\u0432 \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u043f\u0440\u0435\u0434\u043c\u0435\u0442, \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u043c\u0435\u0436\u0456 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0446\u0456\u0457. \u0415\u043a\u0441\u043f\u0435\u0440\u0442: \u043f\u0430\u0440\u0430\u0434\u0438\u0433\u043c\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a \u0456 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, 3(15), 28\u201340. \u041c\u0430\u0442\u0432\u0435\u0439\u0447\u0443\u043a, \u041c. (10.05.2025). \u0427\u043e\u043c\u0443 \u043c\u043e\u0434\u0435\u043b\u0456 OnlyFans \u0445\u043e\u0447\u0443\u0442\u044c \u0457\u0445\u0430\u0442\u0438 \u0437 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. BBC News \u0423\u043a\u0440\u0430\u0457\u043d\u0430. \u041d\u0430\u0443\u043c\u0435\u043d\u043a\u043e, \u0421., \u0442\u0430 \u0417\u043e\u043b\u043e\u0442\u0430, \u041b. (2021). \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0441\u0443\u0434\u043e\u0432\u043e\u0457 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438\u0437\u0438 \u043e\u0431\u2019\u0454\u043a\u0442\u0456\u0432 \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0442\u0430 \u0437\u0430 \u043a\u043e\u0440\u0434\u043e\u043d\u043e\u043c. \u0422\u0435\u043e\u0440\u0456\u044f \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0441\u0443\u0434\u043e\u0432\u043e\u0457 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438\u0437\u0438 \u0456 \u043a\u0440\u0438\u043c\u0456\u043d\u0430\u043b\u0456\u0441\u0442\u0438\u043a\u0438, 23(1), 326\u2013335. \u0421\u043c\u043e\u0440\u043e\u0434\u0441\u044c\u043a\u0430, \u0414. (29.03.2026). \u041f\u043e\u0434\u0430\u0442\u043a\u0438 \u0437 OnlyFans \u2014 \u0447\u043e\u043c\u0443 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u044e\u0442\u044c \u043c\u043e\u0434\u0435\u043b\u0435\u0439: \u0441\u0443\u0434\u043e\u0432\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. 24 \u041a\u0430\u043d\u0430\u043b. \u0422\u0435\u043d\u044e\u0445, \u0417. (2021). \u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u041f\u0414\u0412 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u0412\u0456\u0441\u043d\u0438\u043a \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430, 61, 196\u2013213. Theory and practice of intellectual property\u2116 3 \/ 2026 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/tpip.2026.3.4 Submitted\u00a0 \u00a0\u00a0 2026-06-01Accepted \u00a0\u00a0 \u00a0 2026-07-29Published \u00a0\u00a0\u00a0\u00a0\u00a02026-09-10 Economic and legal qualification of digital creators\u2019 income on the OnlyFans platform: service or royalty (through the prism of forensic specialty 13.9) Vladyslav ZhyrkoHead of the Department of Art, Historical, Archaeological, and […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-11747","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/11747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=11747"}],"version-history":[{"count":4,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/11747\/revisions"}],"predecessor-version":[{"id":11751,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/11747\/revisions\/11751"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=11747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Accepted \u00a0\u00a0 \u00a0 2026-07-29
Published \u00a0\u00a0\u00a0\u00a0\u00a02026-09-10<\/p>\n\n\n\n![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\")
<\/figure>\n\n\n\n
Head of the Department of Art, Historical, Archaeological, and Intellectual Property Research of the Laboratory of Information Technology Research,
Dnipropetrovsk Scientific Research Forensic Center of the Ministry of Internal Affairs of Ukraine
Dnipro, Ukraine
https:\/\/orcid.org\/0009-0001-1893-9388<\/a><\/p>\n\n\n\n
<\/strong>The article addresses the economic and legal qualification of income received by Ukrainian tax-resident individuals from the OnlyFans platform operated by Fenix International Limited (United Kingdom). Two alternative qualification models are distinguished: remuneration for services versus royalties for the use of copyright objects. Through a systemic analysis of the OnlyFans Terms of Service, the Tax Code of Ukraine, the Law of Ukraine \u00abOn Copyright and Related Rights\u00bb and the Ukraine\u2013UK Convention for the Avoidance of Double Taxation (1993, as amended by the 2017 Protocol), the author substantiates that part of such payments by their economic nature corresponds to royalty features. The methodological role of forensic specialty 13.9 (\u00abEconomic studies in intellectual property\u00bb) is revealed in disaggregating composite platform income into royalty, service, and reimbursement components. A four-component structure of forensic examination under specialty 13.9 is formulated, together with a model for identifying the object of taxation in disputes with tax authorities after the launch of automatic exchange of tax information (CRS) in Ukraine in 2024.<\/p>\n\n\n\n
https:\/\/doi.org\/10.4102\/jef.v9i2.57<\/a><\/p>\n\n\n\n
https:\/\/doi.org\/10.32689\/2617-9660-2021-3(15)-28-40<\/a><\/p>\n\n\n\n
https:\/\/www.bbc.com\/ukrainian\/articles\/c4g3g4rwgrlo<\/a><\/p>\n\n\n\n
https:\/\/doi.org\/10.32353\/khrife.1.2021.25<\/a><\/p>\n\n\n\n
https:\/\/24tv.ua\/law\/podatki-onlyfans-chomu-pereviryayut-modeley-sudova-praktika-ukrayini_n3037844<\/a><\/p>\n\n\n\n
https:\/\/doi.org\/10.30970\/ves.2021.61.0.6116<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"